moved that Bill C-325, an act to amend the Income Tax Act (deduction for volunteer emergency service), be read the second time and referred to a committee.
Mr. Speaker, it is great to be here today, and I thank my colleague from the west coast for seconding my bill.
I feel, as many do in this country from coast to coast to coast, that my private member's bill, Bill C-325, is an initiative that is long overdue.
I would like to thank some people. I would like to thank Mark Osaka, who is a long-time friend and a councillor from the county of Lethbridge, and Sam West, who is the volunteer fire chief in my hometown of Picture Butte, Alberta, for the encouragement they give me to push this forward and to keep this private member's bill moving.
There is a group of unselfish, dedicated Canadians, men and women who lay down their lives on a volunteer basis every day for their fellow man and they need to be recognized in a concrete way for what they give to society as a whole.
My private member's Bill C-325 is proposing an amendment to the Income Tax Act which would allow volunteer emergency workers to deduct $3,000 from their taxable income from any source.
The amendment, and I will give some more detail, to section 60 of the Income Tax Act would add a new paragraph, paragraph (y):
$3,000 [deduction], where the taxpayer performed at least 200 hours of volunteer service in the taxation year as an ambulance technician, a firefighter or a person who assists in search or rescue operations or in other emergency situations.
It would also amend section 60.03, as follows:
In order to claim a deduction under [these conditions], a taxpayer must provide a certificate from the appropriate municipality or other authority verifying that the taxpayer performed at least 200 hours of volunteer service referred to in that paragraph. For the purposes of that paragraph, volunteer service includes time spent carrying out related duties and in training.
That is the legality and that is the way the bill has been presented in the House.
The rationale for me to go ahead with this and include the groups of ambulance technicians, firefighters and search and rescue personnel is based on the similar and unique aspects of their duties. They all require extensive training on an ongoing basis, they all find themselves in dangerous, potentially life-threatening situations and most are on a 24/7 call-out basis, if not all the time, at regularly scheduled times.
The 200 hour minimum annual limit that we came up with was based on four hours of contributing time per week, two hours of training and two hours of active duty. This has been established to reward those who are truly dedicated and to act as an incentive for retention and recruitment.
The record keeping needed is being done in most cases and is included in annual reporting to municipalities or other authorities by the emergency squads. The issuing of appropriate documents for the volunteer to use on his or her tax return would be a simple matter. Therefore, we are not creating another level of bureaucracy and a huge additional workload for anyone.
There is a societal aspect also involved in the timing of this initiative. Our everyday lives are getting more complex and the number of willing individuals stepping forward to volunteer in these critical areas is declining. Also, the risks volunteer emergency responders face are increasing and becoming more complex as well.
There are ever increasing demands being put on volunteer emergency responders, with increased responsibilities, liabilities and expectations. Training is more extensive as the situations these volunteers find themselves in become more dangerous. As our industries, communities, homes and everything become more complex and as society itself changes, the situations our volunteer emergency responders find themselves in become absolutely dangerous many times.
Volunteer emergency responders are absolutely essential in most communities in Canada due to the simple fact that these communities cannot possibly afford full time, paid squads. The dependency on volunteers has become part of Canadian culture and is an accepted part of everyday life. Therefore, the reduction of willing volunteers is an issue that needs to be addressed by Canadians as a whole.
Some of the issues faced by municipalities as they address declining numbers of willing volunteers include the following: the basic problem of recruiting and maintaining adequate squads within the reality of tighter budgets; the increase in commitment of time and energy needed to stay up to date with training and equipment; and the increased possible exposure to an ever changing environment such as new chemicals, building materials and situations changing constantly.
Volunteer emergency responders are called upon any time of the night or day to answer the call to assist anyone needing their help. This takes them away from their place of employment, in many cases without pay, and away from their families often for extended periods of time.
We as a nation need to recognize their contribution in a concrete way. My proposal for a tax deduction for qualifying volunteers is a direct and simple way to say thanks to this dedicated bunch of people, also to act as encouragement to stay on and an incentive to work hard.
Because of my firsthand experience as a volunteer firefighter for 17 years and my 18 years on municipal council, it gave me a good perspective on the critical need for a show of support for our volunteers. Allowing a tax deduction that can be applied to earnings of any source will be looked on very favourably by all concerned and will help maintain the high level of volunteer protection on which we as Canadians have come to rely.
I have received many letters of support from across the country from emergency responders. I would like to read those into the record. These comments come from the people who are doing the volunteer work. They explain in a far better way than I could ever hope to the things they like about the bill.
This is from the Mountain View county. It states:
Fire fighting services in Mountain View County and the urban centres within our boundaries are provided by residents volunteering their time. We appreciate the many hours and significant contribution that these volunteers provide to our community...
Thank you for bringing this bill forward on behalf of the many volunteer emergency workers.
The letter is signed by the Reeve, Ian Harvie.
A letter from the Fire Chiefs' Association of British Columbia, states:
As I am certain you are aware, in communities all across Canada, volunteers deliver a considerable portion of emergency service. This is especially true in the fire services. As more demands are made on these volunteers it is becoming increasingly difficult to retain and attract people. This Bill provides both an incentive to stay and means of attracting people. In addition, it is a concrete means of thanking people for their dedication to their communities in roles than can create a high risk to them in carrying out their duties.
The Fire Chiefs Association of B.C. asks that you support this Bill to ensure that volunteer emergency services continue and are recognized in British Columbia and all of Canada.
The letter is signed by Bruce Hall, the president.
This comes from a mayor of the town of Devon. He states:
As you are probably aware, Volunteer Firefighters contribute greatly to the fabric of local communities and do so without asking for much in return. The Town of Devon feels that any initiative to support and encourage volunteers to be active and stay active is of great value.
It is our hope that you will see the value of this initiative and support it.
This letter is from chief Doug Hamer, acting president of the New Brunswick Association of Fire Chiefs. He states:
I have been copied your correspondence regarding your Private Members Bill C-325, “An Act to amend the Income Tax Act”...
I commend you for bringing this issue to Parliament and you can be assured of our support in this regard. Ironically the New Brunswick Association of Fire Chiefs Annual Conference is being held in 10 days. You can be assured we will put forward a resolution of support of your initiative, and provide the appropriate lobby efforts amongst New Brunswick Members of Parliament to assist in this endeavour...
I am sure, as a former municipal councillor, you appreciate the challenges in maintaining and recruiting volunteer firefighters; this bill should serve to enhance that initiative.
Thank you again.
This is from one from Kenneth J. Brands, the Fire Chief from Hinton. He states:
It is a pleasure to see someone “on the Hill” concerned about the welfare of our oft overlooked emergency service volunteer responders.
This is from the fire chief of the Rich Valley Fire Department, Gunn Alberta. He states:
In response to your letter about proposed Bill C-325 I just wanted to let you know how well your idea went over in our hall. We are delighted that someone finally wants to recognize the importance of volunteer emergency services. As you may be aware, it is very hard to get members in rural Alberta to join our services. Many people don't realize the importance of our service and therefore don't realize the repercussions if there was no service to our residents. Hopefully if this bill goes through it will make our job of getting more people easier.
Here is a letter from the Saskatchewan Association of Fire Chiefs, addressed to the finance minister. It states:
We understand that Bill C-325 is scheduled for debate [in the House]. We strongly urge your support to vote in favour of second reading and reference to the Standing Committee on Finance. Our Association's membership consists primarily of Volunteer Fire Chiefs and other fire service personnel and we are all too familiar with the role these volunteers perform in the best interests of their communities. We feel that this amendment is only just and proper for such dedicated men and women. We hope that all Members of the House of Commons from Saskatchewan will give unqualifying support to [this member's] proposed amendment.
That came from Robert Prima, the president of the Saskatchewan Association of Fire Chiefs.
Here is one from Fire Chief Ulla Hansen of LaCorey. It states:
First of all I would like to express my appreciation for your interest in our Volunteer sector. You are to be commended for your efforts to try in every small way to compensate our Firefighters for countless hours of unpaid service.
Here is a letter from the Town of Vegreville. It states:
The Vegreville Fire Department currently consists of thirty-one (31) Volunteer Fire Fighters and eight (8) Junior Fire Fighters. Our current jurisdiction area covers approximately 550 square miles with us responding to fire emergency calls, motor vehicle accidents and medical assists in this area. We are also involved with various fund raisers (Muscular Dystrophy and the Fire Fighters Burn Unit) which takes an enormous amount of effort and time from our volunteer group.
We often forget the volunteer work they do to keep us safe and the volunteer work that they do for the rest of their communities.
It goes on to say:
Our department as a whole is certainly in support of this proposed Bill and we hope that you will represent our support for it when it is scheduled for debate...
Here is one from the mayor of the Village of Acme, Alberta. It states:
We consider the contribution made by our emergency services volunteers to be a valuable asset to our communciate the fact thaity. We appret local volunteers are prepared to make our community a safer place to live for our residents. Therefore the Council ... supports your proposal--
This is a short note from the fire chief of Didsbury. “To let you know that I support your initiative on this bill”.
Here is one from Airdrie. It states:
Thank you for your work on Bill C-325. As a volunteer Firefighter/Paramedic in Airdrie, AB I appreciate what you are doing. I will be sending a letter to my MP [asking for his support].
Here is letter from Longview & Rural Volunteer Fire Department supporting the bill. Elkwater fully supports this initiative. The County of Warner is fully supportive of the $3,000 deduction. The County of Lethbridge and the Town of Coaldale, these are all communities in my riding close to my home.
Here is one from the Village of Nobleford from Marvin VandenHoek. It states:
I would just briefly like to express our support for Bill C-325 regarding the amendment to the deductions that can be claimed by volunteer emergency services personnel. As a member of a small town fire department, I know first hand how much we do to provide this service to our community. Although we do it primarily because we enjoy it, it takes a tremendous amount of time and dedication to keep everything operating smoothly. There is no such thing as doing a half job in this service. People are depending on us and often trust us with their lives. Also, because the service is becoming more and more complex, it is becoming increasingly difficult to recruit new members. We need ways to encourage people to join. Therefore since we are, in essence, providing a public service free of charge, I sincerely believe that the government of Canada should be doing everything in its power to enable us to continue.
I do not think I could say anything better in any other words, and I appreciate all those letters and support that have come in.
I believe that for the contribution they have made in the emergency responder section of the volunteer section of this country, volunteers do a tremendous job across many sectors. However in this sector, where the training involved is so extreme and so high a level, where the hours are 24 hours on call and where their lives are being put on the line literally to service their fellow man, a recognition by the Government of Canada to these people is essential and would be very welcome.